Start a Free LLC in Massachusetts

Per the Secretary of the Commonwealth of Massachusetts, as of September 2026, Massachusetts charges $500 to file the Certificate of Organization. After that, the Limited Liability Company Annual Report (M.G.L. c. 156C, s. 12) costs $500 every year. With LLC Register, formation is included in the $99-a-year Massachusetts registered agent service, so year one costs $599.

The Corporations Division guarantees no turnaround. Your certificate takes effect on the date it is approved. Expedited filing is available for $20 extra, added automatically to fax or online filings, though the Division does not guarantee a faster turnaround for it. Your LLC exists once the state accepts your filing.

To start an LLC in Massachusetts, choose an available name, appoint a Massachusetts registered agent, and file the Certificate of Organization with the Secretary of the Commonwealth of Massachusetts for $500. Then sign an operating agreement, get a free EIN from the IRS, open a business bank account and register for any state taxes. LLC Register files it for you as part of the $99-a-year registered agent service.

Yes. You can file by mail or in person for $500, or online or by fax for $520, electronic and fax filings automatically carry a $20 expedite surcharge. The Certificate of Organization costs $500.

In Massachusetts you form an LLC by filing the Certificate of Organization with the Secretary of the Commonwealth of Massachusetts. Other states call this document the articles of organization or the certificate of formation. The filing fee is $500.

Yes. Expedited filing is available for $20 extra, added automatically to fax or online filings, though the Division does not guarantee a faster turnaround for it. The Corporations Division guarantees no turnaround. Your certificate takes effect on the date it is approved.

Use the Secretary of the Commonwealth of Massachusetts's free online business name search to check whether your LLC name is available. Your Massachusetts LLC name must include "limited liability company", "limited company", or the abbreviation "L.L.C.", "L.C.", "LLC" or "LC", and must not be the same as or deceptively similar to a name already reserved or registered with the Corporations Division.

Your Massachusetts LLC name must include "limited liability company", "limited company", or the abbreviation "L.L.C.", "L.C.", "LLC" or "LC", and must not be the same as or deceptively similar to a name already reserved or registered with the Corporations Division. The rules are set by the Massachusetts Limited Liability Company Act, M.G.L. c. 156C (with regulations at 950 CMR 112.00).

Yes. You can reserve a name for $30; the reservation lasts 60 days and can be extended once for another 60 days for another $30. A reservation is optional; filing the formation document also secures the name.

Yes. Every Massachusetts LLC must have a registered agent. Massachusetts calls this role the resident agent. Yours must have a Massachusetts street address, a P.O. box is not enough, and must give written consent on or attached to the Certificate of Organization.

Yes. A member or manager can serve as the LLC's resident agent if they have a Massachusetts street address and give written consent. Your address becomes public record, and someone must be there during business hours to accept legal papers.

Not as your registered agent's address. Massachusetts calls this role the resident agent. Yours must have a Massachusetts street address, a P.O. box is not enough, and must give written consent on or attached to the Certificate of Organization. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Massachusetts.

File the Statement of Change of Resident Agent/Resident Office ($25 by paper or fax; no fee when filed electronically) with the Secretary of the Commonwealth of Massachusetts. The fee is $25.

Serving as your own Massachusetts registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Massachusetts registered agent service is $99 a year and includes LLC formation and annual report filing.

Yes. Massachusetts LLCs must file the Limited Liability Company Annual Report (M.G.L. c. 156C, s. 12) every year. The state fee is $500.

The Limited Liability Company Annual Report (M.G.L. c. 156C, s. 12) is due on or before the anniversary date of your Certificate of Organization every year. Your first one is due on or before the first anniversary of your Certificate of Organization. It is filed with the Secretary of the Commonwealth of Massachusetts.

Per the Secretary of the Commonwealth of Massachusetts, as of September 2026, the Limited Liability Company Annual Report (M.G.L. c. 156C, s. 12) state fee is $500. It is due on or before the anniversary date of your Certificate of Organization every year. LLC Register files it for you at no extra service fee while your registered agent service is active.

There is no separate late fee, but if you miss the annual report for two consecutive years, the Division may administratively dissolve your LLC after 90 days' written notice. File as soon as possible to keep your LLC in good standing.

Massachusetts has no franchise or privilege tax on LLCs. Only an LLC that elects to be taxed as a corporation pays the Massachusetts corporate excise instead.

Massachusetts classifies an LLC for state income tax the same way as for federal tax: a single-member LLC is disregarded, a multi-member LLC is taxed as a partnership, and an LLC that elects corporate treatment is taxed as a corporation. Federally, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership, unless it elects to be taxed as a corporation.

If you sell taxable goods or services, register for a Sales and Use Tax account with the Department of Revenue through MassTaxConnect.

Before you hire, register for unemployment insurance with the Department of Unemployment Assistance and for income tax withholding with the Department of Revenue through MassTaxConnect. You also need an EIN from the IRS before you run payroll.

It depends on your industry and location: Massachusetts regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the Starting a business in Massachusetts (Mass.gov).

Massachusetts does not require an operating agreement, and you never file one with the Corporations Division, though a written agreement is strongly recommended. LLC Register includes an operating agreement with every Massachusetts LLC it forms.

You need an EIN if your LLC has employees or more than one member, and most banks ask for one to open a business account. A single-member LLC without employees can use the owner's Social Security number for federal taxes, but an EIN keeps it off business paperwork.

Apply for free on the IRS website once the state has approved your LLC; online applicants receive the EIN immediately. Owners without a Social Security number can apply with Form SS-4 by fax or mail.

Yes. You do not have to live in Massachusetts or be a U.S. citizen to form a Massachusetts LLC. You do need a registered agent with a physical address in Massachusetts. Non-U.S. owners without a Social Security number apply for an EIN with IRS Form SS-4.

Yes. Massachusetts allows an LLC with a single owner. By default the IRS taxes a single-member LLC like a sole proprietorship, reported on the owner's personal return.

No. Massachusetts law does not provide for series LLCs.

Yes. Licensed professionals can form a professional LLC by naming each member or manager who will render the service and attaching a certificate from the applicable licensing board; fees are the same as a standard LLC.

No. Massachusetts does not require newspaper publication to form an LLC.

Order a Certificate of Good Standing from the Secretary of the Commonwealth of Massachusetts for $25. Banks, lenders and other states often ask for one as proof your LLC is current with the state.

An LLC formed in another state registers to do business in Massachusetts by filing the Foreign Limited Liability Company Application for Registration with the Secretary of the Commonwealth of Massachusetts. The fee is $500, and the LLC needs a Massachusetts registered agent.

File the Certificate of Amendment with the Secretary of the Commonwealth of Massachusetts for $100. Amend when you change your LLC's name or other information in the formation document.

File the Certificate of Cancellation with the Secretary of the Commonwealth of Massachusetts for $100. Before you file, wind up the business: pay debts, close tax accounts and distribute what is left to the members.

File a Business Certificate with the clerk of the city or town where your LLC is located; the fee is set locally, not by the state. A DBA lets your LLC trade under another name without forming a new company.

Yes. An eligible LLC can elect S corporation tax status by filing IRS Form 2553. The election can reduce self-employment tax once profits are high enough to pay yourself a reasonable salary. Massachusetts classifies an LLC for state income tax the same way as for federal tax: a single-member LLC is disregarded, a multi-member LLC is taxed as a partnership, and an LLC that elects corporate treatment is taxed as a corporation.

An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Massachusetts it costs $500 to form and the Limited Liability Company Annual Report (M.G.L. c. 156C, s. 12) is $500 every year.

A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. A Massachusetts LLC costs $500 to form and protects your personal assets, with the same pass-through taxes by default.

Usually not if your business operates in Massachusetts. An out-of-state LLC doing business here must also register as a foreign LLC in Massachusetts for $500 and keep a Massachusetts registered agent, so you pay two states' fees.

No. Formation is included in the $99-a-year Massachusetts registered agent service. The state still charges its $500 filing fee, which we pass through at cost.

For $99 a year plus the $500 state fee: Massachusetts LLC formation in year one, a Massachusetts registered agent, an operating agreement, and filing of your Limited Liability Company Annual Report (M.G.L. c. 156C, s. 12) every year. Renewal is $99 a year. State fees are passed through at cost.

No. FinCEN has exempted companies created in the United States from beneficial ownership information (BOI) reporting. Only foreign companies registered to do business in a U.S. state still have to report.

The Secretary of the Commonwealth of Massachusetts, Corporations Division, handles LLC formations, amendments and annual filings. Its office is at One Ashburton Place, Room 1717, Boston, MA 02108-1512.

Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Certificate of Organization, your EIN and your operating agreement.